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► 15 U.S.C. § 7242 15 u.s.c. · public company accounting reform and cor · title 15
15 U.S.C. § 7242
Improper influence on conduct of audits
Title 15 USC
● ACTIVE
Ch. 98
Jurisdiction Federal — United States
Chapter PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
Primary Source uscode.house.gov ↗
Federation ID OM-USC15-SEC-FD469E
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 15 - COMMERCE AND TRADE 15 U.S.C. United States Code, 2023 Edition Title 15 - COMMERCE AND TRADE CHAPTER 98 - PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY SUBCHAPTER III - CORPORATE RESPONSIBILITY Sec. 7242 - Improper influence on conduct of audits From the U.S. Government Publishing Office, www.gpo.gov

§7242. Improper influence on conduct of audits

(a) Rules to prohibit It shall be unlawful, in contravention of such rules or regulations as the Commission shall prescribe as necessary and appropriate in the public interest or for the protection of investors, for any officer or director of an issuer, or any other person acting under the direction thereof, to take any action to fraudulently influence, coerce, manipulate, or mislead any independent public or certified accountant engaged in the performance of an audit of the financial statements of that issuer for the purpose of rendering such financial statements materially misleading. (b) Enforcement In any civil proceeding, the Commission shall have exclusive authority to enforce this section and any rule or regulation issued under this section. (c) No preemption of other law The provisions of subsection (a) shall be in addition to, and shall not supersede or preempt, any other provision of law or any rule or regulation issued thereunder. (d) Deadline for rulemaking The Commission shall— (1) propose the rules or regulations required by this section, not later than 90 days after July 30, 2002; and (2) issue final rules or regulations required by this section, not later than 270 days after July 30, 2002.

(Pub. L. 107–204, title III, §303, July 30, 2002, 116 Stat. 778.)

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 15 U.S.C. § 7242 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 15 U.S.C. § 7241 15 U.S.C. § 7243 →
Chapter 98 — PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
15 U.S.C. § 720115 U.S.C. § 720215 U.S.C. § 721115 U.S.C. § 721215 U.S.C. § 721315 U.S.C. § 721415 U.S.C. § 7214a15 U.S.C. § 721515 U.S.C. § 721615 U.S.C. § 721715 U.S.C. § 721815 U.S.C. § 721915 U.S.C. § 722015 U.S.C. § 723115 U.S.C. § 723215 U.S.C. § 723315 U.S.C. § 723415 U.S.C. § 724115 U.S.C. § 724215 U.S.C. § 724315 U.S.C. § 724415 U.S.C. § 724515 U.S.C. § 724615 U.S.C. § 7261
15 U.S.C. — public domain ← All Legislation
OakMorel Law
15 U.S.C.
Citation
15 U.S.C. § 7242
Status
● ACTIVE
Chapter
98 — PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
Title
Commerce and Trade
Jurisdiction
Federal
Federation ID
OM-USC15-SEC-FD469E
Root-LD Spec
v1.0
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Commerce and Trade — 15 U.S.C. § 7242